Section 9(1) in The Jammu and Kashmir General Sales Tax Act, 1962
(1)Where a dealer dies, his executor, administrator or legal representative shall be liable to pay out of the estate of the deceased dealer, to the extent which the estate is capable of meeting the charge, the tax assessed as payable by such person or any penalty which would mine the turnover of such dealer and assess the tax payable by him/have been payable by him under this Act, if he had not died.
